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Show Results For
- All HBS Web
(2,843)
- People (5)
- News (489)
- Research (1,876)
- Events (2)
- Multimedia (19)
- Faculty Publications (1,059)
- January 1990 (Revised March 1994)
- Case
Royal Ahold NV
By: Richard F. Meyer
Contains a general description of a large international retailer. Focus is on the major financial risks facing the company: exchange rate risk and commodity price risk. This case is an introduction to financial risk management. It poses some of the major problem areas. View Details
Keywords: Risk Management; Currency Exchange Rate; Futures and Commodity Futures; Trade; Distribution; Financial Services Industry
Meyer, Richard F. "Royal Ahold NV." Harvard Business School Case 190-113, January 1990. (Revised March 1994.)
Jonas Heese
Jonas Heese is a Professor of Business Administration in the Accounting & Management (A&M) Unit at Harvard Business School.He serves as a course head of Financial Reporting and Control in the MBA core curriculum and teaches The Anatomy of... View Details
- 17 Sep 2020
- Blog Post
HBS Grads Launch Cybersecurity Nonprofit to Fight Infodemic
continue to grow the company with the goal of bringing privacy and accountability back to the modern internet. humanID would not have accelerated had it not been for HBS’s... View Details
- 25 Mar 2001
- Research & Ideas
Who Wants to Be an Entrepreneur? [Part II]
Kristin S. Rhyne, MBA '99, would have loved to have the problems of reconciling employee priorities and juggling financial plans. Late last May, a year after incorporating Polished, she was still struggling... View Details
Keywords: by John S. Rosenberg
- 01 Mar 2019
- News
Case Study: Off to a Fine Art
platters in counts of 30 each. “But for me to have 100 original pieces to offer a catering company, that’s a relatively big investment for a small and young business,” she says. Rentals View Details
Keywords: Jen McFarland Flint
- 28 Nov 2023
- Book
Economic Growth Draws Companies to Asia. Can They Handle Its Authoritarian Regimes?
Many around the world admired China’s strong response to the pandemic in 2020 and 2021, but Chinese citizens and global and domestic businesses then came to realize that a strong state with no View Details
Keywords: by Sean Silverthorne
- 29 Feb 2024
- Blog Post
IFC India: JSW Steel and Cement and the Quest to Capture Carbon in Hard to Abate Sectors
across the country. How to juggle the challenge of developing a country of 1.4 billion people while being pressured to achieve a net zero target? As we explored India during our ten days for our Immersive... View Details
- 05 Aug 2015
- What Do You Think?
What Happened to the ‘Innovation, Disruption, Technology’ Dividend?
How Patient Should We Be In Waiting for the Tech Productivity Dividend? Respondents to this month’s column cited a number of factors accounting for the fact that there is no discernable increase in the rate... View Details
- 06 Oct 2020
- Sharpening Your Skills
18 Tips Managers Can Use to Lead Through COVID's Rising Waters
special offerings to customers requiring special considerations because of their risk level, creating more loyal customers for the longer term. The Knot Worldwide is providing financial assistance View Details
Keywords: by Sean Silverthorne
- Article
Market Reaction to and Valuation of IFRS Reconciliation Adjustments: First Evidence from the UK
By: Joanne Horton and George Serafeim
We investigate the market reaction to, and the value-relevance of, information contained in the mandatory transitional documents required by International Financial Reporting Standards (IFRS) 1 (2005). We find significant negative abnormal returns for firms reporting... View Details
Keywords: Valuation; Markets; Information; International Finance; Earnings Management; Stock Shares; Taxation; Goodwill Accounting; Price; Financial Reporting; Standards; Corporate Disclosure; United Kingdom
Horton, Joanne, and George Serafeim. "Market Reaction to and Valuation of IFRS Reconciliation Adjustments: First Evidence from the UK." Review of Accounting Studies 15, no. 4 (December 2010).
- 2011
- Article
'Deprival Value' vs. 'Fair Value' Measurement for Contract Liabilities: How to Resolve the 'Revenue Recognition' Conundrum
By: Joanne Horton, Richard H. Macve and George Serafeim
Revenue recognition and measurement principles can conflict with liability recognition and measurement principles. We explore here under different market conditions when the two measurement approaches coincide and when they conflict. We show that where entities expect... View Details
Keywords: Fair Value; Deprival Value; Contract Liabilities; Fair Value Accounting; Measurement and Metrics; Profit; Revenue Recognition; Assets; Performance Evaluation; Contracts
Horton, Joanne, Richard H. Macve, and George Serafeim. "'Deprival Value' vs. 'Fair Value' Measurement for Contract Liabilities: How to Resolve the 'Revenue Recognition' Conundrum." Accounting and Business Research 41, no. 5 (2011): 491–514.
- 23 Mar 2023
- Research & Ideas
As Climate Fears Mount, More Investors Turn to 'ESG' Funds Despite Few Rules
Investor interest in social responsibility has skyrocketed in the past three years, even as US regulations to hold companies accountable remain in flux and the environmental, social, and governance (ESG) label itself draws backlash. Investors are willing to pay a... View Details
- 02 Jun 2011
- Research & Ideas
Signing at the Top: The Key to Preventing Tax Fraud?
pledge of honesty is a way of effectively linking identity to morality." Testing Honesty The research team conducted a series of experiments in which participants could benefit financially from dishonest... View Details
- 18 Jun 2024
- Cold Call Podcast
How Natural Winemaker Frank Cornelissen Innovated While Staying True to His Brand
- 16 Dec 2011
- Research & Ideas
Reintroducing Intellectual Ambition to the Study of Business History
regional clusters. Naomi Lamoreaux and others have also underscored the financial and regulatory conditions in which innovation has flourished. Large datasets and econometric methods have enabled researchers View Details
Keywords: by Geoffrey Jones & Walter Friedman
- December 2022
- Article
Cost Standard Set Program: Moving Forward to Standardization of Cost Assessment Based on Clinical Condition
By: Anna Paula Beck da Silva Etges, Richard D. Urman, Anne Geubelle, Robert Kaplan and Carisi Anne Polanczyk
This communication announces the International Cost Standard Set Program. Its goal is to establish global standardized frameworks for measuring the costs of treating specific clinical conditions. A scientific committee, including 16 international healthcare cost... View Details
Keywords: Time-Driven Activity-Based Costing; Value-based Health Care; Cost; Health Care and Treatment; Activity Based Costing and Management; Health Industry
da Silva Etges, Anna Paula Beck, Richard D. Urman, Anne Geubelle, Robert Kaplan, and Carisi Anne Polanczyk. "Cost Standard Set Program: Moving Forward to Standardization of Cost Assessment Based on Clinical Condition." Journal of Comparative Effectiveness Research 11, no. 17 (December 2022): 1219–1223.
- 30 Nov 2016
- Blog Post
Why I Didn’t Think I’d Get in to HBS
that person has been more than willing to help me learn. On countless occasions in my RC year, I happily traded an hour of financial derivatives tutoring in exchange for an hour of View Details
- August 1998 (Revised November 1998)
- Case
General Motors Corp. (A), The : Overview
By: Peter Tufano
The first in a four-part series, this case details the financial policies and practices at General Motors from 1990 to 1996. This part provides a brief introduction to the company. View Details
Tufano, Peter, William J Wildern, and Markus Mullarkey. "General Motors Corp. (A), The : Overview." Harvard Business School Case 299-006, August 1998. (Revised November 1998.)
- 11 Oct 2010
- Research & Ideas
It Pays to Hire Women in Countries That Won’t
higher levels of profitability." After analyzing financial and employment data from hundreds of medium-sized and large companies, they proved that the hypothesis was true. Even after accounting for... View Details
Keywords: by Carmen Nobel
- 27 Feb 2013
- Research & Ideas
Sidetracked: Why Can’t We Stick to the Plan?
be disastrously distracted by seemingly innocuous factors — and how distractions can be avoided. This excerpt from the book's introduction describes how three different sets of forces sidetracked Gino's husband during a recent trip View Details